Comptroller Thomas DiNapoli said the state is "in better fiscal shape thanks to an improving economy and difficult fiscal choices" made by Gov. Andrew Cuomo and the state Legislature.

The praise, released along with his office's analysis of the three-week-old enacted state budget, was mixed with concern over the use of "temporary funding streams" and other spending practices to balance the books. Such practices are often referred to as "one-shots."

The analysis, released Monday, pointed to approximately $115 million that was transferred from the state Mortgage Insurance Fund for housing and homelessness programs and grants to Yonkers and Rochester, and up to $90 million in transfers from the New York Power Authority for energy or economic development purposes, "all of which may be spent off-budget at the discretion of the budget director," DiNapoli's office noted.

Similarly, the budget includes some $500 million in "sweeps" of various funds, with the dollars to be allocated at the discretion of the executive branch.

Other temporary revenue sources include an estimated $4.9 billion in state resources and $2.7 billion in federal aid related to Superstorm Sandy recovery and the Affordable Care Act.

In a reversal of fortune for his office, DiNapoli said that the budget legislation restores to comptroller's office the right to audit charter schools outside of New York City (where the city comptroller has that role).

The state comptroller's power to audit charter operations was called into question by a recent state Supreme Court decision that resulted from a lawsuit brought in opposition to a New York City charter audit.

In the Capital Region, DiNapoli's office has raised questions about the financial arrangements that exist between Albany's Brighter Choice Foundation and the charter schools that operate with its aid.

However, the budget removes from the comptroller's review the $4 billion that will be coming to the state over the next two years from the federal grant of the state's Medicaid waiver. The Department of Health will have "complete control" over those funds, DiNapoli's office noted, "diminishing oversight, transparency and accountability in state procurement."

The previous fiscal year ended well for the state, DiNapoli's office reported. The state was able to deposit $175 million in its "rainy day" reserve fund for the first time since 2008,